Legal Opinion
Hcsc-Laundry v. United States
Court of Appeals for the Third Circuit
Decided June 10, 1980No. 79-2286PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
SLOVITER, Circuit Judge.
I
On this appeal by the IRS from summary judgment entered against it, we must decide whether Congress, in enacting section 501(e) of the Internal Revenue Code, which specifically permits joint hospital facilities performing specified services to be treated as tax exempt charitable organizations under section 501(c)(3) of the Code, intended that joint hospital facilities performing services not specifically included in section 501(e) could nevertheless be treated as tax exempt charitable organizations under section 501(c)(3).
II
Plaintiff HCSC-Laundry,…
2Cases cited10 opinions
- Helvering v. WinmillSupreme Court of the United States · 1938
- Bulova Watch Co. v. United StatesSupreme Court of the United States · 1961
- Hospital Bureau of Standards and Supplies v. United StatesUnited States Court of Claims · 1958
- Northern California Central Services, Inc. v. United StatesUnited States Court of Claims · 1979
- Irving Nitzberg and Ida Nitzberg, and Sid Miller and Helen Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- Common Fund v. Town of FairfieldSupreme Court of Connecticut · 1994
- Metropolitan Detroit Area Hospital Services, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1980
- Hospital Central Services Association, a Nonprofit Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1980
- Council for Bibliographic & Information Technologies v. CommissionerUnited States Tax Court · 1992
3 more not listed; retrieve them via the Exa API.